长期财富增长计划教学指导.pptVIP

* * * * * * Briefly explain * Briefly explain * Briefly explain * Briefly explain * Briefly explain * Briefly explain * We have spoken about who and how you contribute to a super fund lets now look at investing your contributions via a super fund and comparing this to investing outside super personally in your own name. This slide looks at the difference from a taxation aspect between a super fund and a non super fund investment. Probably the most popular types of investments we can do is in property either directly or thru a property trust or shares either directly or via managed funds. Lets quickly go thru the differences : Self-explanatory Looking at this of course super is a very attractive investment vehicle but one of the disadvantages of super though is you won’t be able to touch it until you retire although we will talk shortly about another opportunity to maybe solve this problem. * We’ve used the current tax rates applicable for this year 2008-09. The difference on say $10,000 of investment income between someone on the highest tax bracket and within a super fund is this. For an individual on top MTR, $10,000 of investment income, less 45% tax = $5,500 left after your welcome contribution to the tax man’s coffers. In a super fund, a $10,000 income, taxed at 15% = $1,500 tax leaves $8,500 in super! Difference is $3,000. CGT – individuals, with a $200,000 gain from say sale of a property, half is taxed at marginal rate. So, $200,000 taxed at 22.50% = $45,000 tax, leaves $155,000. For the super fund, $200,000, taxed at 10% = $20,000 leaves $180,000 in the super fund. Difference is $25,000. * * * * Superannuation Legislation Income Tax Assessment Act Used to monitor the payment of tax Ensures correct level of tax and administration Family Law Act Treated as normal property Used to facilitate division in marriage breakdowns Superannuation (Resolution of Complaints) Act Provides guidelines to the tribunal Fund Structure Trust Mon